The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2017.
1. Use the following information about the company's adjustments to complete a 10-column work sheet.
a. Unrecorded depreciation on the trucks at the end of the year is $40,000.
b. The total amount of accrued interest expense at year-end is $6,000.
c. The cost of unused office supplies still available at year-end is $2,000.
2. Prepare the year-end closing entries for this company, and determine the capital amount to be reported on its year-end balance sheet.

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Unadjusted Trial Balance Account Title 3Cash 4 Accounts receivable 5 Office supplies 6 Trucks 7Accumulated depreciation-Trucks 8 Land 9 Accounts payable 0 Interest payable 11Long-term notes payable 12 S. Dylan, Capital 13 S. Dylan, Withdrawals 14 Delivery fees earned 15 Depreciation expense-Truck 16 Salaries expense 7 Office supplies expense 18 Interest expense 9 Repairs expense-Trucks 20 Totals Debit Credit 16,000 34,000 5,000 350,000 $80,000 160,000 24,000 5,000 100,000 307,000 263,000 40,000 110,000 15,000 5,000 10,000